Produktivitas Efektivitas Pemasaran Prepared by Yudhi Herliansyah, Univ Mercubuana

Menggambarkan efektivitas dan implikasi perubahan dalam produktivitas. Learning Objectives Slide 17-1 Menggambarkan efektivitas dan implikasi perubahan dalam produktivitas. Menghitung dan menginterpretasikan produktivitas parsial operasional dan finansial. Membedakan perubahan produktivitas, perub harga input dan perubahan output..

Learning Objectives Mengidentifikasi keuntungan dan kelemahan ukuran produktivitas pd perusahaan jasa dan organisasi nonprofit. Memisahkan sales volume variance dalam sales mix dan sales quantity variance. Menjelaskan bagaimana market size dan market share variances menimbulkan sales quantity variance.

Pengertian Produktivitas? Productivity merupakan hubungan antara sesuatu yang diproduksi dan apa yang dihasilkan. Productivity = Output/Input

Benchmark Produktivitas Kinerja tahun sebelumnya Kinerja Divisi lain dalam perusahaan Kinerja Kompetitor Ukuran yng di target oleh manajemen

Mengukur Produktivitas Slide 17-5 Operational productivity adalah rasio unit output terhadap unit input, financial productivity adalah rasio output terhadap input dalam satuan mata uang,.

Mengukur Productivitas Operational productivity adalah rasio unit output terhadap unit input, financial productivity adalah rasio output terhadap input dalam satuan mata uang,. Partial productivity adalah ukuran produktivitas yang hanya fokus pada hubungan antara input dan output yang dicapai.

Mengukur Productivitas Ukuran produktivitas parsial: Produktivitas hasil bahan langsung, seperti output/units materials Produktivitas pekerja, seperti output per labor hours atau output per pekerja Produktivitas proses (atau activity), seperti output/machine hours atau output per kilowatt hours

Produktivitas Parsial =

Data Operasi DB-2 tahun 2006 dan 2007 (dalam 000) Mengukur Produktivitas Rizone Tool Company Data Operasi DB-2 tahun 2006 dan 2007 (dalam 000) 2006 2007 Units DB-2 diproduksi dan dijual 4,000 4,800 Total Penjualan ($500 /unit) $2,000 $2,400 Direct materials (25,000 pon. @ $24/pon.) 600 800 (32.000 pon.@$25/pon) Direct labor (4,000 jam. @ $40 /jam) 160 200 (4.000 jam @ $50/jam) Other operating costs 300 300 Operating income $ 940 $1,100

Produktivitas Parsial Rizone Co Produktivitas Parsial Bahan baku dan Tenaga kerja untuk DB-2 Produktivitas Operasional Parsial 2006 2007 Bahan Baku Langsung 4.000/25.000 = 0,16 4.800/32.000 = 0,15 Tenaga Kerja Langsung 4.000/4.000 =1,00 4.800/4.000 =1,20 Produktivitas Finansial Parsial 2006 2007 Bahan Baku Langsung 4.000/600.000 = 0,0067 4.800/800.000 = 0,006 Tenaga Kerja Langsung 4.000/160.000 =0,025 4.800/200.000 =0,024

Analisis Produktivitas Parsial Operasional Produktivitas parsial bahan baku thn 2006 sebesar 0,16 unit output untuk setiap 1 pon input, sedangkan thn 2007 sebesar 0,15 terjadi penurunan produktivitas bahan baku sebesar 0,01 (6,25%) unit untuk setiap 1 pon input. Produktivitas parsial TKL thn 2006 sebesar 1 unit untuk setiap JKL sedangkan thn 2007 sebesar 1,2 unit untuk setiap JKL, terjadi peningkatan produktivitas sebesar 0,2 (20%).

Analisis Produktivitas Parsial Finansial Produktivitas parsial bahan baku thn 2006 sebesar 0,0067 unit output untuk setiap 1 $ input, sedangkan thn 2007 sebesar 0,006 terjadi penurunan produktivitas bahan baku sebesar 0,007 (10%) unit untuk setiap 1 pon input. Produktivitas parsial TKL thn 2006 sebesar 0,025 unit untuk setiap $ TKL sedangkan thn 2007 sebesar 0,024 unit untuk setiap $ TKL, terjadi penurunan produktivitas sebesar 0,01 (4%).

Produktivitas Operasional Parsial EPT Co Dampak perubahan Produktivitas Parsial Bahan baku dan TKL prod D82 Sumberdaya Input (1) Output 2007 (2) Produktivitas Operasional Parsial 2006 (3) =(1 : 2) Output 2007 Pd produktivitas 2006 (4) Input yg digunakan dl thn 2007 (5)=(3-4) Penghematan atau (Kerugian) dl Input Bahan Baku Langsung 4.800 0,16 30.000 32.000 (2.000) TKL 1,00 4.000 800

Tabel diatas: menunjukkan bahwa penurunan Produktivitas bahan baku pada tahun 2007 disebabkan terdapat peningkatan penggunaan input sebesar 2000 unit. Menunjukkan bahwa peningkatan produktivitas TKL disebabkan penghematan sebesar 800 JKL.

Produktivitas Parsial Financial Decomposition of Financial Partial Productively 17 Slide 17-8 Managing Productivity and Marketing Effectiveness Rizone Tool Company Produktivitas Parsial Financial (A) (B) (C) (D) Kerangka Output: 20x7 20x7 20x7 20x6 Productivity: 20x7 20x6 20x6 20x6 Input costs: 20x7 20x7 20x6 20x6 Perubahan Perubahan harga Perubahan Produktivitas Input Output

Decomposition of Financial Partial Productively output 2007 pd output 2007 pd Hasil Operasi produktivitas 2006 Produktivitas 2006 Hasil Opr Aktual 2007 dgn By input 2007 dan By input 2006 Aktual 06 Output units: 4,800 4,800 4,800 4,000 unit Input dan costs: DM: 32,000 x $25= 30,000 x $25 = 30,000 x $24 = 25,000 x $24 = $800,000 $750,000 $720,000 $600,000 DL: 4,000 x $50 = 4,800 x $50 = 4,800 x $40 = 4,000 x $40 = 200,000 240,000 192,000 160,000 Totals $1,000,000 $990,000 $912,000 $760,000

Decomposition of Financial Partial Productively Operasi 2007 Operasi 2006 Output 2007/ output 2007/(input06 output 2007/(input output 06 (input 2006 x utk output 2007 x 2006 utk output 07 /(input 06 by input07) By input 2007 x By input 2006 by inpt 06 DM : 4.800/800.000 4.800/750.000 4.800/720.000 4.000/600.000 = 0,006 = 0,0064 = 0,006667 =0,006667 DL : 4.800/200.000 4.800/240.000 4.800/192.000 4.000/160.000 = 0,024 = 0,0200 = 0,025000 =0,02500 Perub Produktivitas Perub Harga input Perub Output DM : 0,006-0,0064 =0,0004 U 0,0064-0,006667= 0,000267 U 0,006667-0,006667=0 DL : 0,024-0,020 = 0,004 F 0,020-0,025 =0,005 U 0,025-0,025 = 0

Perubahan Produktivitas dari 2006 Perub Produktivitas Perub Harga input Perub Output Total Perub DM 0,0004 U + 0,00267 U + 0 = 0,0006667 U DL 0,004 + 0,005 U + 0 = 0,001 U Perubahan sbg %tase Produktivitas dari 2006 DM 6% U + 6% U + 0 = 10% U DL 16% F + 20% U + 0 = 4% U

ProduktivitasTotal dapat dihitung sbb:

Data Operasi DB-2 tahun 2006 dan 2007 Produktivitas Total Rizone Tool Company Data Operasi DB-2 tahun 2006 dan 2007 2006 2007 1. Produktivitas Total dalam Unit a. Total unit yg diproduksi 4,000 4,800 b. Total Biaya prod variabel yg terjadi $760,000 $1.000.000 c. Produktivitas Total= a/b 0,005263 0,0048 d. Penurunan Produktivitas tahun 2007: 0,0005263 (8,8%) 2. Produktivitas Total dl $ Penjualan a. Total Penjualan $ 2.000.000 $ 2.400.000 b. Total By prod var $760,000 $1.000.000 c. Produktivitas Total= a/b $ 2,6316 $2,40 d. Penurunan Produktivitas tahun 2007= 0,2316 (8,8%)

Kerjakan hal 358 15-26

Managing Marketing Effectiveness Pemasaran yg efektif membuat perusahaan mampu: achieving budgeted operating income attaining budgeted market share adapting to change in the market

17 Sales Variances and Its Components Sales Variance Slide 17-15 Managing Productivity and Marketing Effectiveness Sales Variance

Sales Variances and Its Components Sales Price Variance Sales Volume Variance

Sales Variances and Its Components Sales Price Variance Sales Volume Variance Sales Quantity Variance Sales Mix Variance

Sales Variances and Its Components Sales Price Variance Sales Volume Variance Sales Quantity Variance Sales Mix Variance Market Size Variance Market Share Variance

Sales Mix Variance - Schmidt Machinery Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product

Sales Mix Variance - Schmidt Machinery Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product Sales mix variance = (0.195 - 0.25) x 4,000 units x $350 = $77,000 U of XV-1

Sales Mix Variance - Schmidt Machinery Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product Sales mix variance = (0.195 - 0.25) x 4,000 units x $350 = $77,000 U of XV-1 Sales mix variance = (0.805 - 0.75) x 4,000 units x $280 = $61,600 F of FB-33

Total sales mix variance - $77,000 U + $61,600 F = $15,400 U Sales Mix Variance - Schmidt Machinery Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product Sales mix variance = (0.195 - 0.25) x 4,000 units x $350 = $77,000 U of XV-1 Sales mix variance = (0.805 - 0.75) x 4,000 units x $280 = $61,600 F of FB-33 Total sales mix variance - $77,000 U + $61,600 F = $15,400 U

Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product

Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product Sales quantity variance for = (5,000 - 4,000) x 0.25 x $350 = $ 87,500 favorable XV-1

Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product Sales quantity variance for = (5,000 - 4,000) x 0.25 x $350 = $ 87,500 favorable XV-1 Sales quantity variance for = (5,000 - 4,000) x 0.75 x $280 = 210,000 favorable FB-33

Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product Sales quantity variance for = (5,000 - 4,000) x 0.25 x $350 = $ 87,500 favorable XV-1 Sales quantity variance for = (5,000 - 4,000) x 0.75 x $280 = 210,000 favorable FB-33 Total $297,500 favorable

Schmidt Machinery Company Further Analysis of Sale Quantity Variance Sales Quantity Variance - Schmidt Machinery Schmidt Machinery Company Further Analysis of Sale Quantity Variance For December 20x2 Product Sales Mix Budgeted Mix Margin per Unit Total Contribution Margin XV-1 0.25 5000 x 0.25 = 1250 $350 $350 x 1,250 = $ 437,500 FB-33 0.75 5000 x 0.75 = 3,750 $280 $280 x 3,750 = $1,050,000 Total contribution margin of the total units sold at the budgeted mix $1,487,500 Budgeted fixed expenses 600,000 Operating income from the sale of the total actual units at the budgeted mix $ 887,500 Operating income at the master budget 590,000 Sales quantity variance $ 297,500

Sales Mix Variance - Schmidt Machinery Flexible Budget with Actual Sales Mix Flexible Budget with Budgeted Sales Mix Total actual units of all products sold x Actual sales mix x Budgeted contribution margin Total actual units of all products sold x Budgeted sales mix x Budgeted contribution margin per unit XV-1

Sales Mix Variance - Schmidt Machinery Flexible Budget with Actual Sales Mix Flexible Budget with Budgeted Sales Mix 5,000 x 0.32 x $350 = $560,000 5,000 x .025 x $350 = $437,500 XV-1 Sales mix variance, $122,500 F

Sales Quantity Variance - Schmidt Machinery Flexible Budget with Budgeted Sales Mix Master Budget 5,000 x .025 x $350 = $437,500 Total budgeted units of sales for all products x Budgeted sales mix x Budgeted C/M per unit XV-1

Sales quantity variance, $87,500 F Sales Quantity Variance - Schmidt Machinery Flexible Budget with Budgeted Sales Mix Master Budget 5,000 x .025 x $350 = $437,500 4,000 x 0.25 x $350 = $350,000 XV-1 Sales quantity variance, $87,500 F

Sales quantity variance, $210,000 F Sales Volume Variance - Schmidt Machinery Flexible Budget with Actual Sales Mix Master Budget 5,000 x 0.32 x $350 = $560,000 4,000 x 0.25 x $350 = $350,000 XV-1 Sales quantity variance, $210,000 F

Market Size and Market Share Variances Market size variance Mengukur pengaruh perubahan ukuran pasar thd hasil operasi termasuk terhadap total margin kontribusi dan laba operasi. Market share variance menilai pengaruh perubahan proporsi pasar perusahaan dari total pasar thd hasil operasi perusahaan termasuk terhadap total margin kontribusi dan laba operasi perusahaan

Market Size Variance - Schmidt Machinery Market Actual total Budgeted Budgeted Weighted size = units of the - total units of x market x average variance market the market share budgeted c/m per unit

Market Size Variance - Schmidt Machinery Market Actual total Budgeted Budgeted Weighted size = units of the - total units of x market x average variance market the market share budgeted c/m per unit Market size = (31,250 - 40,000) x 0.1 x $297.50 = $260,312.50 U variance

Market Share Variance - Schmidt Machinery Market Actual Budgeted Actual total Weighted share = market - market x units of the x average variance share share industry budgeted c/m per unit

Market Share Variance - Schmidt Machinery Market Actual Budgeted Actual total Weighted share = market - market x units of the x average variance share share industry budgeted c/m per unit Market share = (0.16 - 0.10) x 31,250 x $297.50 = $557,812.50 F variance

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